(1) If, within 15 days from the date of service of demand referred to in Section 9, the defaulter does not pay the amount for which the distraint was effected, the distrainer may sell, in auction, the distrained property or such part thereof, as may in his opinion be necessary to satisfy the demand together with the expenses of the distraint and the cost of the sale.
(2) From the proceeds of such sale, a deduction shall be made at a rate not exceeding 6 naye paise in the rupee on account of the cost of the sale
(3) From the balance shall be deducted the expenses incurred by the distrainer on account of the distraint.
(4) The remainder, shall be applied to the discharge of the amount for which the distraint was made.
(5) The surplus, if any, shall be delivered to the person whose property has been sold and he shall be given a receipt for the amount discharged from the proceeds of the sale.
Power of sale when to be exercised.